2008 (9) TMI 670 - AT - Central Excise

Summary

Issues:
1. Appealability of Chief Commissioner of Customs' order to the Appellate Tribunal under Section 129A of the Customs Act.

Detailed Analysis:

Issue 1: Appealability of Chief Commissioner's Order
The appeal filed by the department was against an order passed by the Chief Commissioner of Customs. The respondent's counsel raised a preliminary objection, arguing that Section 129A of the Customs Act does not allow appeals against decisions or orders of the Chief Commissioner of Customs. The department's representative contended that under Section 5(2) of the Act, the Chief Commissioner can exercise the powers of a Commissioner of Customs, making his decisions appealable to the Appellate Tribunal. The respondent's counsel cited previous Tribunal decisions where Chief Commissioners' orders were held not appealable under Section 129A. However, the Tribunal noted that Section 129A only allows appeals against decisions or orders of a Commissioner of Customs as an adjudicating authority, not the Chief Commissioner. The definition of "Commissioner of Customs" under Section 2 of the Act clarifies that it does not include the Chief Commissioner for the purposes of Chapter XV, which deals with appellate remedies. Therefore, the Tribunal concluded that the appeal against the Chief Commissioner's order was not maintainable under Section 129A and dismissed the department's appeal.

This judgment clarifies the scope of appeal under Section 129A of the Customs Act and emphasizes that appeals can only be made against decisions or orders of a Commissioner of Customs, excluding the Chief Commissioner. The Tribunal's interpretation of the legislative intent behind the definition of "Commissioner of Customs" reinforces the limitation on appealability to specific authorities designated in the Act.